# Michigan — Real estate transfer tax by state: rate, who pays, brackets and first-time buyer relief

For Michigan, tax name is STATE REAL ESTATE TRANSFER TAX ACT; state rate is $3.75 for each $500.00 or fraction of $500.00 of the total value of the property being transferred; citation is 207.525, verified against its source on 2026-08-31.

- **State:** Michigan _(our reading, not quoted from the source)_
- **Tax name:** STATE REAL ESTATE TRANSFER TAX ACT _(verified: appears in its own passage below)_
- **State rate:** $3.75 for each $500.00 or fraction of $500.00 of the total value of the property being transferred _(verified: appears in its own passage below)_
- **Citation:** 207.525 _(verified: appears in its own passage below)_

## What the source says

> Sec. 5. (1) Beginning on January 1, 1995, except as otherwise provided in this section, the tax imposed under sections 3 and 4 is levied at the rate of $3.75 for each $500.00 or fraction of $500.00 of the total value of the property being transferred.

## Where each value comes from

This source states these in separate places, so each value is shown with the passage that states it.

### Tax name

> STATE REAL ESTATE TRANSFER TAX ACT (EXCERPT) Act 330 of 1993 207.525 Tax rate; statement of total value of real property being transferred; affidavit; value of real and personal property stated separately.

### State rate

> Sec. 5. (1) Beginning on January 1, 1995, except as otherwise provided in this section, the tax imposed under sections 3 and 4 is levied at the rate of $3.75 for each $500.00 or fraction of $500.00 of the total value of the property being transferred.

### Citation

> STATE REAL ESTATE TRANSFER TAX ACT (EXCERPT) Act 330 of 1993 207.525 Tax rate; statement of total value of real property being transferred; affidavit; value of real and personal property stated separately.

## Source

- https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-207-525

Last verified: 2026-08-31. Review by: 2027-08-31.
Part of [Real estate transfer tax by state: rate, who pays, brackets and first-time buyer relief](https://referencesource.org/state-real-estate-transfer-tax/).